Pronghorn co. has one temporary difference at the beginning of 2017 of $469,000. the deferred tax liability established for this amount is $140,700, based on a tax rate of 30%. the temporary difference will provide the following taxable amounts: $91,000 in 2018, $197,000 in 2019, and $181,000 in 2020. if a new tax rate for 2020 of 20% is enacted into law at the end of 2017, what is the journal entry necessary in 2017 (if any) to adjust deferred taxes?